The percentage of zakat income that we are required to pay from our salaries is a question that often arises among Muslims, especially in the holy month of Ramadan. Many of us are still unsure whether or not the salary we receive every month is subject to zakat. In fact, zakat income falls under the category of zakat mal (wealth) and is obligatory if it has reached the nisab. Islam teaches that the wealth we acquire has the rights of others in it. So paying zakat is not just an obligation, but a way of purifying and sanctifying the sustenance we have obtained.
Legal Basis for Income Zakat
Income zakat is zakat levied on a person’s income, whether it comes from a monthly salary, honorarium or wages for services offered, or from other profit-making ventures. In the Qur’an, Allah Almighty has explained the purpose of zakat. Allah Almighty says:
“Take zakat from their wealth to purify and cleanse them, and pray for them because your prayers are peace for them. Allah is All-Hearing and All-Knowing.” (Surat At-Taubah: 103)
This verse clearly emphasizes that zakat serves as a purification of the wealth we obtain. So that our wealth is cleansed of the rights of others, and to ensure that our wealth is blessed and can bring blessings.
Some scholars are of the opinion that zakat on income is included in zakat on wealth, because income is part of growing wealth. Imam Yusuf Al-Qaradawi in the book Fiqh Az-Zakah explains that zakat must be paid on income earned from certain occupations or professions if it has reached the nisab and haul.
What percentage of income is zakat?
Based on the opinion of scholars and zakat institutions in Indonesia, the percentage of income zakat that must be paid is 2.5% of net or gross income, depending on the method of calculation. In this case, there are two ways to calculate income zakat:
What percentage of income is zakat of gross income
If zakat is calculated from gross income before deducting basic needs, then the zakat that must be paid is 2.5% of the total salary or monthly income.
How to calculate zakat on income as a percentage of net income
If zakat is calculated after deducting basic needs such as food, housing, and daily necessities, then zakat is taken from 2.5% of the remaining income.
Both calculation methods can be used, depending on individual financial conditions. If we have a large income and basic needs have been met, paying zakat from gross income is much better. However, if we have many dependents to take care of first, it is permissible to calculate zakat from net income.
Read also: Does a salary of 3 million require Zakat on Income? Check the Criteria and Calculation!
Nisab Zakat Income
Nisab is the minimum limit of wealth that we are obliged to pay zakat on. In zakat income, the nisab is equal to the value of 85 grams of gold that has been stored for one year. If converted into rupiah, the value follows the prevailing gold price.
For example, if the price of gold per gram is IDR 1,000,000, then the nisab zakat income is:
85 grams × IDR 1,779,000 = IDR 151,215,000 per year or IDR 12,601,250 per month
If our income has reached or exceeded this nisab, then we are obliged to pay zakat at a rate of 2.5%. If our income has not reached the nisab, then we are not obliged to pay zakat, but it is still recommended to give alms.
Income Zakat Calculation Example
To understand more clearly, here is an example of calculating income zakat using two methods:
Gross Zakat Calculation
If someone has a salary of IDR 10,000,000 per month and wants to pay zakat from gross income, then the zakat is:
2.5% × IDR 10,000,000 = IDR 250,000 per month
In a year, the amount of zakat paid is IDR 3,000,000.
Net Zakat Calculation
If someone has a salary of IDR 10,000,000 but after deducting basic needs, IDR 4,000,000 remains, then the zakat is:
2.5% × IDR 4,000,000 = IDR 100,000 per month
In a year, the amount of zakat paid is IDR 1,200,000.
This calculation can be adjusted to the conditions of each individual, but the most important thing is to ensure that zakat is still paid properly.
Read also: The Expert Says: Is it true that tax and zakat have the same impact?
Who is Entitled to Receive Income Zakat?
In the Qur’an, Allah SWT has determined eight groups that are entitled to receive zakat in QS. At-Taubah verse 60:
“Zakat is only for the poor, the needy, the amil zakat, those whose hearts have been softened (converts), for the (liberation of) slaves, for the (liberation of) those in debt, for the cause of Allah and for those who are on the road (who need help), as an obligation from Allah. Allah is All-Knowing and All-Wise.” (Surat At-Taubah: 60)
Income zakat can be given to the poor, to people in debt, or to support Islamic preaching.
How to Pay Income Zakat
Paying zakat income can be done in the easiest and most convenient way. Zakat can be given directly to the poor or those who are entitled to receive it so that the benefits are immediately felt. If it is difficult to find recipients, channeling it through trusted zakat institutions such as BAZNAS or Dompet Dhuafa is the right choice for us, because the distribution is more organized and equitable.
Paying zakat is now easier, it can be done by cash or bank transfer at any time. To make it less burdensome, it’s a good idea to set aside part of your income every month, so that when the time comes, zakat is ready to be paid. By paying it regularly, sustenance becomes more blessed and our obligations are carried out without burden.
Why is Zakat on Income Important?
Paying zakat on income is not only an obligation, but also brings many benefits. Zakat purifies wealth from things that are not blessed, as well as fostering blessings in sustenance. By fulfilling it, we also help those in need, so that the welfare of Muslims improves.
In addition, zakat is a form of worship that is highly recommended and brings multiple rewards. The more regularly you pay zakat, the greater the blessings that flow into your life.
Read also: Prayer for Zakat on Income So that Wealth Becomes More Blessed
Net Assets, Scope of Benefits with Income Zakat
What percentage of income zakat is? The answer is 2.5% of income that has reached the nisab. The nisab of income zakat is equivalent to 85 grams of gold per year, and can be paid monthly to make it easier. Zakat payments can be made from gross or net income, depending on individual financial conditions.
By paying zakat, we not only fulfill our obligations as Muslims, but also help those in need and cleanse sustenance so that it is more blessed. So, make sure your zakat is paid properly!
